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| Article 38.For the purposes of the second paragraph of Article 9 of the Tax Law, the term specified industriesshall mean the excavation industry, ocean-shipping industry, deep-sea fishing industry and other industries as determined by the Ministry of Fina |
中文意思：
第三十八条税法第九条第二款所说的特定行业，是指采掘业、远洋运输业、远洋捕捞业以及财政部确定的其他行业。 |
以下为相关句子列表(点击查看，可以看对应的解释）：
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Article 38. If the mortgage is eliminated as a result of the liquidation of liabilities or for other reasons, procedures shall be undertaken to nullify the mortgage registration.
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第三十八条抵押权因债务清偿或者其他原因而消灭的，应当依照规定办理注销抵押登记。 |
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Article 38. Publishers shall enjoy exclusive right of exploitation in typographical design of the books, newspapers and periodicals they have published.
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第三十八条出版者对其出版的图书、报纸、杂志的版式、装帧设计，享有专有使用权。 |
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Article 38. Stock exchanges, securities companies, and securities registration and settlement institutions shall keep their client accounts confidential in accordance with the law.
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第三十八条证券交易所、证券公司、证券登记结算机构必须依法为客户所开立的帐户保密。 |
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Article 38. The competent department of city planning administration may participate in the checking and acceptance of important development projects within a planned urban area.
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第三十八条城市规划行政主管部门可以参加城市规划区内重要建设工程的竣工验收。 |
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Article 38. The term of control is not less than three months and not more than two years.
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第三十八条管制的期限，为三个月以上二年以下。 |
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Article 38.For the purposes of the second paragraph of Article 9 of the Tax Law, the term specified industriesshall mean the excavation industry, ocean-shipping industry, deep-sea fishing industry and other industries as determined by the Ministry of Fina
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第三十八条税法第九条第二款所说的特定行业，是指采掘业、远洋运输业、远洋捕捞业以及财政部确定的其他行业。 |
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Article 382 Any State functionary who, by taking advantage of his office, appropriates, steals, swindles public money or property or by other means illegally take it into his own possession shall be guilty of embezzlement.
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第三百八十二条国家工作人员利用职务上的便利，侵吞、窃取、骗取或者以其他手段非法占有公共财物的，是贪污罪。 |
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Article 384 Any State functionary who, by taking advantage of his position, misappropriates public funds for his own use or for conducting illegal activities, or misappropriates a relatively large amount of public funds for profit-making activities, or mi
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第三百八十四条国家工作人员利用职务上的便利，挪用公款归个人使用，进行非法活动的，或者挪用公款数额较大、进行营利活动的，或者挪用公款数额较大、超过三个月未还的，是挪用公款罪，处五年以下有期徒刑或者拘役；情节严重的，处五年以上有期徒刑。 |
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Article 385 Any State functionary who, by taking advantage of his position, extorts money or property from another person, or illegally accepts another person's money or property in return for securing benefits for the person shall be guilty of acceptance
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第三百八十五条国家工作人员利用职务上的便利，索取他人财物的，或者非法收受他人财物，为他人谋取利益的，是受贿罪。 |
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Article 39 A branch refers to the institution engaged in business activities which is set up by a company in another domicile.
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第三十九条分公司是指公司在其住所以外设立的从事经营活动的机构。 |
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Article 39 A legal person's domicile shall be the place where its main administrative office is located.
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第三十九条法人以它的主要办事机构所在地为住所。 |
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